Though Smith's net worth has been estimated to be as much as $400 million, he also dipped into more recent earnings to cover the $300,000 bill.

According to the guests who confirmed details of the dinner to The New York Times, Smith won more than $1 million gambling over the course of the week at CES. He was especially lucky at the blackjack table, the sources said.

Jean-Georges Vongerichten's Prime Steakhouse http://www.aria.com/dining/restaurants/jean-georges-steakhouse News of the lavish dinner surfaced Tuesday during an MGM Resorts International earnings call. On Wednesday, Bloomberg confirmed that the big spender was Smith.

The Times notes that MGM chief executive told an analyst from Nomura Securities: "$300,000 for dinner at Prime. That's a pretty good check. You would have liked the wine, Harry."

The Vice CEO is known for his antics. At Vice's holiday party in December, he reportedly stood on stage and delivered a $1,500 cash bonus to each employee.